United States Fifth Circuit

In an appeal from a tax court deficiency judgment, the judgment is affirmed, where the taxpayer asserted that her corporation created a second class of stock and thus terminated its status as a small business corporation, but the transaction at issue did not create another class of stock.

Appellate Information

• Decided 03/13/2009
• Published 03/13/2009

Judges

• PER CURIAM:, Before JONES, Chief Judge, JOLLY, Circuit Judge, and CARDONE, District Judge.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• William Alan Pesnell (argued), Pesnell Law Firm, Shreveport, LA, for Minton., Bethany Buck Hauser (argued), Thomas J. Clark, Nathan J. Hochman, Teresa T. Milton, U.S. Dept. of Justice, Tax Div. Appellate Section, Washington, DC, Robert R. Di Trolio, Clerk, Tax Court, Clarissa C. Potter, I.R.S., Washington, DC, for C.I.R.